New York A 8316: Establishes a supplemental real property tax exemption for veterans

Bill Text

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A08316 Summary:

BILL NOA08316 

&nbsp

SAME ASNo Same As

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SPONSORMaher

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COSPNSR

&nbsp

MLTSPNSR

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Add §458-d, RPT L

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Establishes a supplemental property tax exemption for veterans and certain un-remarried spouses of veterans upon the adoption of a local law, ordinance or resolution.

Go to top A08316 Actions:

BILL NOA08316 

&nbsp

05/13/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA08316 Committee&nbspVotes:

Go to topA08316 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA08316 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8316

 2025-2026 Regular Sessions

 IN ASSEMBLY

 May 13, 2025
 ___________

 Introduced by M. of A. MAHER -- read once and referred to the Committee
 on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to establishing a
 supplemental veterans' property tax exemption

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The real property tax law is amended by adding a new
 2 section 458-d to read as follows:
 3 § 458-d. Supplemental veterans' exemption. 1. (a) Real property owned
 4 by a veteran residing in any county shall be exempt from taxation to the
 5 extent of up to ten percent of the assessed value of such property for
 6 city, village, town, part town, special district, school district, fire
 7 district or county purposes, exclusive of special assessments, provided
 8 that the governing body of a city, village, town, school district, fire
 9 district or county, after a public hearing, adopts a local law, ordi-
 10 nance or resolution providing therefor.
 11 (b) For the purposes of this section, veteran will have the same mean-
 12 ing as defined in section four hundred fifty-eight-a of this title.
 13 2. Such exemption shall not be granted to a veteran residing in such
 14 municipality unless:
 15 (a) the property is the primary residence of the applicant; and
 16 (b) the property is used exclusively for residential purposes;
 17 provided however, that in the event any portion of such property is not
 18 used exclusively for the applicant's residence but is used for other
 19 purposes, such portion shall be subject to taxation and the remaining
 20 portion only shall be entitled to the exemption provided by this
 21 section.
 22 3. Un-remarried spouses of veterans killed in the line of duty. Any
 23 local law or ordinance adopted pursuant to this section may be separate-
 24 ly amended, or a local law, ordinance or resolution may be separately
 25 adopted to continue an exemption or reinstate a pre-existing exemption

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11376-01-5

 A. 8316 2

 1 claimed under such statutes by a veteran, to such deceased veteran's
 2 un-remarried spouse if such member is killed in the line of duty;
 3 provided, however, that:
 4 (a) such un-remarried spouse is certified by the municipality offering
 5 the exemption as an un-remarried spouse of a veteran who was killed in
 6 the line of duty; and
 7 (b) such deceased veteran had been receiving the exemption prior to
 8 such veteran's death.
 9 4. Un-remarried spouses of deceased veterans. Any local law or ordi-
 10 nance adopted pursuant to this section may be separately amended, or a
 11 local law, ordinance or resolution may be separately adopted to continue
 12 an exemption or reinstate a pre-existing exemption to an un-remarried
 13 spouse of a deceased veteran; provided, however, that:
 14 (a) such un-remarried spouse is certified by the municipality offering
 15 the exemption as an un-remarried spouse of a veteran who is deceased;
 16 and
 17 (b) such deceased veteran and un-remarried spouse had been receiving
 18 the exemption for such property prior to the death of such veteran.
 19 5. Application for such exemption shall be filed with the assessor or
 20 other agency, department or office designated by the municipality,
 21 school district and/or fire district offering such exemption on or
 22 before the taxable status date on a form as prescribed by the commis-
 23 sioner.
 24 6. No applicant who is a veteran who by